Turtle Beach (TBCH) 8-K Changes in Registrant's Certifying Accountant

Exhibit 16.1

Tel: 212-371-4446 Fax:  212-371-9374 www.bdo.com 622 Third Ave, Suite 3100 New York, NY 10017

May 24, 2023

Securities and Exchange Commission
100 F Street N.E.

Washington, D.C. 20549

We have been furnished with a copy of the response to Item 4.01 of Form 8-K for the event that occurred on May 24, 2023, to be filed by our former client, Turtle Beach Corporation. We agree with the statements made in response to that Item insofar as they relate to our Firm.

Very truly yours,

/s/ BDO USA, LLP

BDO USA, LLP, a Delaware limited liability partnership, is the U.S. member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms.

BDO is the brand name for the BDO network and for each of the BDO Member Firms.